61.assessed level of material misstatement risk 重大错报风险的评估水平 $%JyM
62.simall business 小规模企业 j1<1D@UO
63.accounting system 会计系统 cZ >W8{G
64.test of control 控制测试 pxx(BE
65.walk-through test 穿行测试
Yn>zR I
66.communication 沟通 <T[N.mB
67.flow chart 流程图 )mdNvb[*n
68.reperformance of internal control 重新执行 to 6Q90(
69.audit evidence 审计证据 BT3O_X`u
70.substantive procedures 实质性程序 D8Rmxq!
71.assertions 认定 ai4^NJn
72.esistence 存在 fJ2{w[ne
73.occurrence 发生 S$52KOo
74.completeness 完整性 sV[Z|$&Z
75.rights and obligations 权利和义务 5-HJ&Q
76.valuation and allocation 计价和分摊 lM*O+k
77.cutoff 截止 l|A8AuO*?
78.accuracy 准确性 "S`wwl
79.classification 分类 --`LP[ll
80.inspection 检查 !d.>r
7w
81.supervision of counting 监盘 k+$4?/A
82.observation 观察 3SDWR@x&
83.confirmation 函证 {Ch"zuPX
84.computation 计算 *hs<Ez.cC
85.analytical procedures 分析程序 "NH+qQ
hs
86.vouch 核对 f+Me dc~
87.trace 追查 -/c1qLdQ
88.audit sampling 审计抽样 P&0cF{
89.error 误差 X#,[2&17Fh
90.expected error 预期误差 \C#b@xLnX
91.population 总体 YO$b#
92.sampling risk 抽样风险 sDm},=X}
93.non- sampling risk 非抽样风险 ;}~Bv<#
94.sampling unit 抽样单位 OIty
]c
95.statistical sampling 统计抽样 ,7jiHF
96.tolerable error 可容忍误差 %@93^q[\2
97.the risk of under reliance 信赖不足风险 V
C'-h~
98.the risk of over reliance 信赖过度风险 AdOAh y2H
99.the risk of incorrect rejection 误拒风险 h)
PB
100. the risk of incorrect acceptance 误受风险 9~'Ip7X,!
101.working trial balance 试算平衡表 5qQ(V)ah
102.index and cross-referencing 索引和交叉索引 HcVs(]tIW
103.cash receipt 现金收入
({kGK0
104.cash disbursement 现金支出 `AHNk7 t=
105.bank statement 银行对账单 H0 n@kKr
106.bank reconciliation 银行存款余额调节表 8sF0]J[g{
107.balance sheet date 资产负债表日 n3g
WMC
108.net realizable value 可变现净值 ":#x\;
109.storeroom 仓库 dzNaow*0&V
110.sale invoice 销售发票 4*XP;`
111.price list 价目表 Po!JgcJ#\
112.positive confirmation request 积极式询证函 ;:\,x
113.negative confirmation request 消极式询证函 O\F^@;]F6
114.purchase requisition 请购单 `[ ` *@O(y
115.receiving report 验收报告 .Xz"NyW
116.gross margin 毛利 B
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117.manufacturing overhead 制造费用 W<N QUf[=
118.material requisition 领料单 pD_eo6xX
119.inventory-taking 存货盘点 r]EZ)qp^@
120.bond certificate 债券 VE"0VB.
121.stock certificate 股票 DD6`k*RIk.
122.audit report 审计报告 bc=u1=~w
123.entity 被审计单位 nB
Iv{
124.addressee of the audit report 审计报告的收件人 p F*~)e
125.unqualified opinion 无保留意见 hPi
:31-0
126.qualified opinion 保留意见 qMdtJ(gq
127.disclaimer of opinion 无法表示意见 4U
a~*58
128.adverse opinion 否定意见